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Mensuração do desempenho contábil-financeiro: comparando metodologias de consol...
Macedo, Marcelo Alvaro da Silva; Corrar, Luiz JoãoThis article aims to compare organizational performance under the accounting and fi nancial perspective, with the indexes of Melhores e Maiores (MM) ranking of FIPECAFI/EXAME, Data Envelopment Analysis (DEA) and Analytic Hierarchy Process (AHP), as instruments for consolidating multiples vectors into a single multi-criteria performance indicator. The results show that a priori, in general, the rankings differ, ...
Apropriação dos resultados corporativos aos fatores econômicos nas empresas de ...
Coelho, Antônio Carlos Dias; Corrar, Luiz JoãoThe objective of this article is to investigate if interdependence relation exists between the appropriation of the generated wealth and the ownership structure of the great Brazilian companies. Its object is, of an exploratory form, to bind the concept of Financial Governance to the form of distribution of the Added Value between the several stakeholders of these companies. This evaluation becomes possible due...
Perfil dos gastos públicos versus perfil econômico-social dos municípios paulistas
Varela, Patrícia Siqueira; Martins, Gilberto de Andrade; Corrar, Luiz JoãoThis article aimed at both grouping municipalities in the State of São Paulo regarding profile of public expenditure per capita according to function, and describing the relationships among these groups and those obtained through the definition of the Paulista Index of Social Responsibility (IPRS). The interest in the subject stemmed from the awareness that groups of municipalities ranked by the IPRS have the s...
MANAGERIAL SUSTAINABILITY INDEX (ISE) PERFORMANCE OF SÃO PAULO STOCK EXCHANGE
Machado, Márcia Reis; Machado, Márcio André Veras; Corrar, Luiz JoãoMany are the reasons that lead companies to adhere to social movements, reasons that are not always assumed openly. Due to the concern with social responsibility and managerial sustainability, measures were developed to evaluate the stock prices of companies that invest in social and environmental responsibility, as the Dow Jones Sustainability, Ethical Fund and, recently, the Managerial Sustainability Index - ...
THE SHAREHOLDING CONCENTRATION AND THE DIVIDEND POLICY OF COMPANIES LISTED ON B...
Dalmácio, Flávia Zóboli; Corrar, Luiz JoãoEste artigo busca, sob a perspectiva da Teoria de Agência e a partir de revisão bibliográfica, pesquisa empírica exploratória e investigações analíticas, verificar se a composição acionária das empresas brasileiras com ações negociadas na Bovespa, tem relação com a política de dividendos por elas adotada. Os resultados obtidos, por meio de testes estatísticos, sugerem a não rejeição da hipótese (H0) elaborada n...
MUNICIPAL PUBLIC MANAGEMENT AND EFFICIENCY IN PUBLIC EXPENSES: AN EMPIRICAL INV...
Rezende, Amaury José; Slomski, Valmor; Corrar, Luiz JoãoTaking into consideration that a country’s public policies derive from the goals established by the UN (Organization of the United Nations) world conferences and the public power acts in such essential sectors as health, education, housing, among others, this research has as an objective to diagnose and analyze the conditioning variables of the relationship between the public policies and the level of human dev...
Apropriação dos Resultados Orporativos aos Fatores Econômicos nas Empresas de C...
Coelho, Antonio Carlos Dias; Corrar, Luiz JoãoO objetivo do artigo é investigar a relação de interdependência entre a apropriação da riqueza gerada e a estrutura societária das grandes empresas brasileiras. Examina- se a forma de distribuição do Valor Adicionado entre os diversos stakeholders das companhias. A pesquisa reúne as companhias cadastradas na FIPECAFI (Fundação Instituto de Pesquisas Econômicas, Contábeis e Atuariais) classificadas entre as 500 ...